61.assessed level of material misstatement risk 重大错报风险的评估水平 ElR&scXi__
62.simall business 小规模企业 vs])%l%t
63.accounting system 会计系统 p/WH#4Xdr
64.test of control 控制测试 4B8S e
65.walk-through test 穿行测试 G q:4rG|
66.communication 沟通 3^R] [;
67.flow chart 流程图 |8qK%n f}
68.reperformance of internal control 重新执行 j)tCr Py
69.audit evidence 审计证据 "K+N f
70.substantive procedures 实质性程序 ?WQ
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71.assertions 认定 a;'E}b{`F
72.esistence 存在 oz0n$`O$/
73.occurrence 发生 RJ}yf|d-C
74.completeness 完整性 )Z8"uRTb0
75.rights and obligations 权利和义务 *J
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76.valuation and allocation 计价和分摊 gUH'DS]{
77.cutoff 截止 lc3
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78.accuracy 准确性 E7NbPNd
79.classification 分类 _{*$>1q
80.inspection 检查 g\\1C2jG
81.supervision of counting 监盘 mj~N]cxB
82.observation 观察 T5dUJR2k$
83.confirmation 函证 #ON#4WD?
84.computation 计算 /x:(SR2,
85.analytical procedures 分析程序 j`|^s}8t
86.vouch 核对 F;Q_*0mIQ
87.trace 追查 UC+7-y,
88.audit sampling 审计抽样 mU3Y)
89.error 误差 by|?g8
90.expected error 预期误差 eN|HJ=
91.population 总体 vpeBQ=2\
92.sampling risk 抽样风险 Q3Z%a|3W
93.non- sampling risk 非抽样风险 @W1WReK]f
94.sampling unit 抽样单位 wCU&Xb$F
95.statistical sampling 统计抽样 Cb
)= n6
96.tolerable error 可容忍误差 :,%J6Zh?
97.the risk of under reliance 信赖不足风险 N(_
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98.the risk of over reliance 信赖过度风险 wj#J>C2]
99.the risk of incorrect rejection 误拒风险 L*
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100. the risk of incorrect acceptance 误受风险 VM!-I8t
101.working trial balance 试算平衡表 RQo$iISwy
102.index and cross-referencing 索引和交叉索引 dE5 5
103.cash receipt 现金收入 ;h,R?mU
104.cash disbursement 现金支出 8!uL-_ Bn
105.bank statement 银行对账单 cVB|sYdf
106.bank reconciliation 银行存款余额调节表 +24|_Lx0
107.balance sheet date 资产负债表日 B-\,2rCC Z
108.net realizable value 可变现净值 ~}$\B^z+
109.storeroom 仓库 zM_DE
110.sale invoice 销售发票 jiwpDB&